Search Results - subject_exact:"Abschlussprüferrichtlinie"

Reformvorschläge des PCAOB zur Veröffentlichung des Prüfungspartners und anderer Beteiligter sowie zur Zusammenarbeit mit Spezialisten

Wühst, Eva Maria; Reule, Florian - In: Essays on auditing and financial reporting regulation, (pp. 59-90). 2016

Ökonomische Analyse ausgewählter Reformen der Rechnungslegung und Wirtschaftsprüfung

Muraz, Michelle - 2016

Joint audits, Verteilung der Prüfungshandlungen, Prüfungsqualität, Prüfungskosten, cosmetic earnings management (CEM), ökonomische Regulierung, interne Qualitätskontrolle, Wirtschaftsprüfungsgesellschaft als Partnerschaft, Kosten- und Honorarverteilungsregelung, Bilanzpolitik,...

Einflussfaktoren auf den Wechsel des Abschlussprüfers : eine empirische Analyse bei kapitalmarktorientierten Unternehmen

Braun, Steffen - 2016

Essays on auditing and financial reporting regulation

Wühst, Eva Maria - 2016

Die Folgen der EU-Abschlussprüfungsreform für den Aufsichtsrat und den Prüfungsausschuss : eine handlungsorientierte kommentierte Darstellung der neuen Rechtslage

Prangenberg, Arno - 2016

Der vorliegende Report gibt einen Überblick über die zentralen Änderung, die sich für die gesetzliche Abschlussprüfung und die Arbeit im Aufsichtsrat und Prüfungsausschuss aus den jüngsten Reformgesetzen AReG (Abschlussprüfungsreformgesetz) und APAReG...

This is not America : the impact of the new EU audit regulation in Slovenia

Duhovnik, Metka - In: Economic and business review : EBR 18 (2016) 2, pp. 227-246

Rewizja finansowa

Pfaff, Józef - Uniwersytet Ekonomiczny w Katowicach - 2018 - Wydanie 3 zmienione i zaktualizowane

The influence of auditors' commitment to independence enforcement and firms' ethical culture on auditors' professional values and behaviour

Barrainkua, Itsaso; Espinosa-Pike, Marcela - In: Research on professional responsibility and ethics in … 21 (2018), pp. 17-52

Auditing the auditors : Has the establishment of the audit oversight board affected audit quality?

Hashanah Ismail; Ung Chui Theng - In: International journal of economics and financial issues … 5 (2015) 1, pp. 360-365

A public interest view of auditor independence : moving toward auditor reliability when considering and promoting audit quality

DeZoort, F. Todd; Taylor, Mark H. - In: Accounting and the public interest 15 (2015) 1, pp. 53-63

Die Abschlussprüferreform - ausgewählte Aspekte

Köhler, Annette G. - 2017

Beware of the watchdog : rethinking the normative justification of gatekeeper liability

Alzola, Miguel - In: Journal of business ethics : JOBE 140 (2017) 4, pp. 705-721

Geographic distance and municipal internal control reporting

López, Dennis M.; Rich, Kevin T. - In: Advances in accounting : a research annual 36 (2017), pp. 40-49

Factors influencing auditor independence among listed companies in Nigeria : Generalized Method of Moments (GMM) approach

Salawu, Mary Kehinde - In: International journal of economics and finance 9 (2017) 8, pp. 191-203

Partner-scale economies, service bundling, and auditor independence in the Australian self-managed superannuation (pension) fund industry

Arnold, Bruce; Bateman, Hazel; Ferguson, Andrew; … - In: Auditing : a journal of practice & theory 36 (2017) 2, pp. 161-180

Legal liability, government intervention, and auditor behavior : evidence from structural reform of audit firms in China

He, Ku; Pan, Xiaofei; Tian, Gary Gang - In: European accounting review 26 (2017) 1, pp. 61-95

Informationsintermediäre des Kapitalmarkts : private Marktzugangskontrolle durch Abschlussprüfung, Bonitätsrating und Finanzanalyse

Leyens, Patrick C. - 2017

Wirtschaftliches Prüfungswesen : sämtliche Prozessschritte der Abschlussprüfung, integrierende Darstellung von Berufsrecht und Berufspraxis, Kommentierungen der handelsrechtlichen...

Graumann, Mathias - 2017 - 5th ed

"I. Beruf und Berufsrecht des WirtschaftsprÃ¼fers" -- "II. Grundlagen der AbschlussprÃ¼fung nach HGB" -- "III. PrÃ¼fungsstrategie und PrÃ¼fungsplanung" -- "IV. PrÃ¼fung der BuchfÃ¼hrung und der Inventur" -- "V. PrÃ¼fung des Jahresabschlusses" -- "VI. Nicht-jahresabschlussbezogene...

The joint effects of multiple legal system characteristics on auditing standards and auditor behavior

Simunic, Dan A.; Ye, Minlei; Zhang, Ping - In: Contemporary accounting research : a journal of the … 34 (2017) 1, pp. 7-38

Wirtschaftliches Prüfungswesen : sämtliche Prozessschritte der Abschlussprüfung, integrierende Darstellung von Berufsrecht und Berufspraxis, Kommentierungen der handelsrechtlichen...

Graumann, Mathias - 2017 - 5., vollständig überarbeitete Auflage

Three essays on audit regulation, audit market structure, and the quality of financial statements

Heß, Benjamin - 2014

Auditor fees, discretionary book-tax differences, and tax avoidance

Kraft, Anastasia; Lopatta, Kerstin - In: International journal of economics and accounting : IJEA 7 (2016) 2, pp. 127-155

Reexamining the influence of large clients on office-level auditor reporting decisions : a replication study

Lim, Lucy - In: American journal of business : applying research to … 31 (2016) 1, pp. 4-16

Non-audit services, audit quality and enforcement : evidence form German enforcement examinations

Gros, Marius - In: International journal of economics and accounting : IJEA 7 (2016) 3, pp. 218-249

Are we there yet? : protecting investors by securing a strong auditing profession into the future

Franzel, Jeanette M. - In: Research in accounting regulation 28 (2016) 1, pp. 42-54

Perspective : "Catch-22" - management advice for the ages

Franzel, Jeanette M. - In: Research in accounting regulation 28 (2016) 1, pp. 55-56

Internal audit quality and financial reporting quality : the joint importance of independence and competence

Abbott, Lawrence J.; Daugherty, Brian; Parker, Susan; … - In: Journal of accounting research 54 (2016) 1, pp. 3-40

Conceptualising the linkage between professional scepticism and auditor independence

Chiang, Christina - In: Pacific accounting review 28 (2016) 2, pp. 180-200

Does PCAOB inspection access improve audit quality? : an examination of foreign firms listed in the United States

Lamoreaux, Phillip T. - In: Journal of accounting & economics 61 (2016) 2/3, pp. 313-337

Trading Styles, Inc. : an analysis of the going concern assessment

Popova, Velina K.; Stein, Sarah E. - In: Issues in accounting education 31 (2016) 3, pp. 355-366

Audit committee perspectives on mandatory audit firm rotatior : evidence from Canada

Fontaine, Richard; Khemakhem, Hanen; Herda, David N. - In: Journal of management & governance 20 (2016) 3, pp. 485-502

The effect of lame duck auditors on management discretion : an empirical analysis

Cassell, Cory A.; Myers, Linda A.; Seidel, Timothy A.; … - In: Auditing : a journal of practice & theory 35 (2016) 3, pp. 51-73

The pricing of audit and non-audit services in a regulated environment : a longitudinal study of the UK life insurance industry

Klumpes, Paul J. M.; Komarev, Iliya; Eleftheriou, … - In: Accounting and business research : a research quarterly … 46 (2016) 3, pp. 278-302

Corporate governance mechanisms and audit delay in a joint audit regulation

Alfraih, Mishari M. - In: Journal of financial regulation and compliance : an … 24 (2016) 3, pp. 292-316

The effect of board independence on information asymmetry : Beng Wee Goh, Jimmy Lee, Jeffrey Ng and Kevin Ow Yong

Beng Wee Goh; Lee, Jimmy; Ng, Jeffrey; Yong, Kevin Ow - In: European accounting review 25 (2016) 1, pp. 155-182

The Securities Acts and public accounting : financial statement audits as symbolic reform

Doron, Michael E. - In: Accounting history : journal of the Accounting History … 21 (2016) 2/3, pp. 329-343

Audit quality and regulation

Knechel, W. Robert - In: International journal of auditing : IJA 20 (2016) 3, pp. 215-223

Non-audit services and the services and the persistence and market pricing of earnings : evidence from Korea

Park, Sambock; Kim, Youngchul; Kim, Jinsoo - In: The journal of applied business research 32 (2016) 6, pp. 1585-1602

Entry requirements to the auditing profession : a need for harmonisation

García Benau, María A.; Zorio, Ana - In: Global business perspectives 1 (2013) 2, pp. 122-131

Audit tenure and audit Qualifications in a low litigation risk setting : an analysis of the Spanish market

García Blandón, Josep; Argilés Bosch, Josep Ma. - In: Estudios de economía 40 (2013) 2, pp. 133-156

The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers. Lengthy audit engagements are viewed as a main threat to preserve auditor independence, and therefore regulators have established...

Accounting PAC contributions and committee speech during the 107th US Congress

Thornburg, Steven W. - In: Accounting and the public interest 13 (2013) 1, pp. 172-190

Auditor independence in New Zealand : further evidence on the role of non-audit services

Wang, Si Wen Stacey; Hay, David - In: Journal of accounting & management information systems … 12 (2013) 2, pp. 235-262

Non-audit services provided by auditors to their audit clients continue to be a controversial issue around the world. While research evidence has not usually shown that auditors lose their independence when providing non-audit services, the risk that they could do so is still a concern to...